Recent News & Blog / 2026 Cost of Living Adjustments
November 14, 2025
The IRS recently released the 2025 cost of living adjustments for retirement plans and related items. Use the chart below to view the adjustments, or view a printable version.
PLAN LIMITS
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Annual Deferral Limit
2026 2025 401(k)/403(b)/457/SARSEP $24,500 $23,500 SIMPLE Retirement Plans $17,000 $16,500 -
Catch-Up Contributions
2026 2025 Age 50+ 401(k)/403(b)*/457*
*A special additional catch-up limit applies for certain employees under 403(b) and 457 plans$8,000 $7,500 Age 50+ SIMPLE Plan $4,000 $3,500 **If your Plan permits and you turn 60-63 in 2026, the catch-up limit is $11,250 and $5,250, respectively. In the year you turn 64, the maximum catch-up returns to the regular dollar limit.
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415 Annual Limits
2026 2025 Defined Contribution Annual Limit $72,000 $70,000 Defined Benefit Maximum Annual Benefit $290,000 $280,000 -
Compensation Limit
2026 2025 For Determining Contributions for Non-Governmental Plans $360,000 $350,000 For Simplified Employee Pensions (SEP) Eligibility $800 $750 -
Highly Compensated Employee Definition
2026 2025 Highly Compensated Employee Definition $160,000 $160,000 -
Key Employee/Officer Definition
2026 2025 Key Employee/Officer Definition $235,000 $230,000 -
Social Security Taxable Wage Base
2026 2025 Social Security Taxable Wage Base $184,500 $176,100 -
Adjusted Gross Income (AGI) for Saver's Credit Eligibility
2026 2025 Joint $80,500 $79,000 Single $40,250 $39,500 Head of Household $60,375 $59,250 -
IRAs - Aggregate Amount to Traditional and Roth
2025 2025 Annual Contribution Limit $7,500 $7,000 Catch-Up Contributions $1,100 $1,000 Note: Federal income tax filing status and adjusted gross income determine deductibility of contributions to a traditional IRA and eligibility for contributions to a Roth IRA.
For additional limits and more information on the IRS Cost of Living Adjustments, visit www.IRS.gov.